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    <title>CAN GTA TAKE TWO REGISTRATION IN SAME STATE UNDER SAME PAN . ONE GSTIN FOR FCM 12% AND ANOTHER GSTIN FOR RCM 5%</title>
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    <description>A GTA may hold separate registrations for distinct places of business and, because each registration is treated as a distinct person, may opt separately for RCM or FCM. Where trucks are shared between registrations, the right to use may fall under Schedule I, and common input tax credit should be apportioned by a fact-specific formula (for example by relative turnover) to allocate credit between the RCM and FCM units.</description>
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      <description>A GTA may hold separate registrations for distinct places of business and, because each registration is treated as a distinct person, may opt separately for RCM or FCM. Where trucks are shared between registrations, the right to use may fall under Schedule I, and common input tax credit should be apportioned by a fact-specific formula (for example by relative turnover) to allocate credit between the RCM and FCM units.</description>
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      <law>GST</law>
      <pubDate>Sun, 15 Mar 2020 07:02:48 +0530</pubDate>
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